Finance Act 2012

38 U.K. In this Schedule—

• “appointed” includes engaged;

• “client” (except in paragraph 17)—

  (a)

  has the meaning given in paragraph 2(1), and

  (b)

  in relation to a particular tax agent, means a client of that tax agent;

• “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

• “conduct notice” has the meaning given in paragraph 4;

• “the document-holder” has the meaning given in paragraph 8;

• “document” includes a copy of a document (see also section 114 of FA 2008);

• “file access notice” has the meaning given in paragraph 8;

• “HMRC” means Her Majesty's Revenue and Customs;

• “organisation” includes any person or firm carrying on a business;

• “specify” includes describe;

• “tax period” means a tax year, accounting period or other period in respect of which tax is charged;

• “the tribunal” means the First-tier Tribunal or, where determined by or under the Tribunal Procedure Rules, the Upper Tribunal.

Commencement Information

I1 Sch. 38 para. 38 in force at 1.4.2013 by S.I. 2013/279, art. 2